Value Added Tax Act (VAT) in english

Value Added Tax Act - 2020

Art. 1 - Subject and principles
Art. 2 - Relationship to cantonal law
Art. 3 - Definitions
Art. 4 - Samnaun and Sampuoir
Art. 5 - Indexation
Art. 6 - Passing on of the tax
Art. 7 - Place of supply of goods
Art. 8 - Place of supply of a service
Art. 9 - Avoidance of distortion of competition
Art. 10 - Principle
Art. 11 - Waiver of exemption from tax liability
Art. 12 - Public authorities
Art. 13 - Group taxation
Art. 14 - Commencement and termination of tax liability and of exemption from tax [...]
Art. 15 - Joint liability
Art. 16 - Succession to tax liability
Art. 17 - Tax substitution
Art. 18 - Principle
Art. 19 - Plurality of supplies
Art. 20 - Attribution of supplies
Art. 21 - Supplies exempt from the tax without credit
Art. 22 - Option for the taxation of supplies exempt from the tax without credit
Art. 23 - Supplies exempt from the tax
Art. 24 - Assessment basis
Art. 24 - a1Margin taxation
Art. 25 - Tax rates
Art. 26 - Invoice
Art. 27 - Incorrect or unauthorised VAT details
Art. 28 - Principle
Art. 28 - a1Deduction of notional input tax
Art. 29 - Exclusion of the right to input tax deduction
Art. 30 - Mixed use
Art. 31 - Own use
Art. 32 - Subsequent input tax deduction
Art. 33 - Reduction of the input tax deduction
Art. 34 - Tax period
Art. 35 - Reporting period
Art. 36 - Effective reporting method
Art. 37 - Reporting using the net tax rate and the flat tax rate methods
Art. 38 - Notification procedure
Art. 39 - Form of reporting
Art. 40 - Constitution of the tax claim
Art. 41 - Subsequent modification of the turnover tax liability and of the input tax [...]
Art. 42 - Prescription of the right to establish the tax
Art. 43 - Validity of the tax claim
Art. 44 - Assignment and pledge of the tax claim
Art. 45 - Liability for acquisition tax
Art. 45 - a1Supplies not subject to acquisition tax
Art. 46 - Tax assessment and tax rates
Art. 47 - Tax and reporting period
Art. 48 - Constitution and prescription of the right to establish the acquisition tax [...]
Art. 49 - Joint and several liability, tax succession and substitution
Art. 50 - Applicable law
Art. 51 - Tax liability
Art. 52 - Taxable object
Art. 53 - Tax exempt imports
Art. 54 - Assessment basis1
Art. 55 - 1Tax rates
Art. 56 - Incurrence, prescription and payment of the import tax debt
Art. 57 - Interest on late payment
Art. 58 - Exceptions to liability for interest on late payment
Art. 59 - Right to refund of the tax and prescription
Art. 60 - Refund because of re-export
Art. 61 - Refund interest
Art. 62 - Competence and procedure
Art. 63 - Transfer of the tax payment
Art. 64 - Tax remission
Art. 65 - 1 The FTA is responsible for the imposition and the collection of the domestic and [...]
Art. 66 - Registration and de-registration as a taxable person
Art. 67 - Tax representation
Art. 68 - Obligation to provide information
Art. 69 - Right to receive information
Art. 70 - Accounting and retention of records
Art. 71 - Filing of the return
Art. 72 - Correction of errors in the return
Art. 73 - 1 Third parties obliged to provide information under paragraph 2 must at the request [...]
Art. 74 - Confidentiality
Art. 75 - Administrative assistance
Art. 75 - a1International administrative assistance
Art. 76 - 1Processing of data
Art. 76 - a1Information system
Art. 76 - b1Disclosure of personal data
Art. 76 - c1Safeguarding data and documents
Art. 76 - d1Implementing provisions
Art. 77 - Review
Art. 78 - Audit
Art. 79 - Assessment according to best judgement
Art. 80 - Simplifications
Art. 81 - Principles
Art. 82 - FTA rulings
Art. 83 - Objection
Art. 84 - Costs and compensation
Art. 85 - Review, explanation and correction
Art. 86 - Payment of the tax
Art. 87 - Interest on late payment
Art. 88 - Refunds to the taxable person
Art. 89 - Debt collection
Art. 90 - Payment facilities
Art. 91 - Prescription of the right to collect tax
Art. 92 - Tax remission
Art. 93 - Security
Art. 94 - Other collateral measures
Art. 95 - Deletion from the Commercial Register
Art. 96 - Tax evasion
Art. 97 - Determination of the penalty and aggravated tax evasion
Art. 98 - Infringement of procedural obligations
Art. 99 - Receiving untaxed goods
Art. 100 - Violations in business operations
Art. 101 - Concurrent offences
Art. 102 - Self-reporting
Art. 103 - Prosecution
Art. 104 - Procedural guarantees
Art. 105 - Prescription of the right to prosecute
Art. 106 - Collection of fines and costs and prescription
Art. 107 - Federal Council
Art. 108 - Federal Department of Finance
Art. 109 - Consultative committee
Art. 110 - Repeal of current law
Art. 111 - Amendment of current law
Art. 112 - Application of the previous law
Art. 113 - Application of the new law
Art. 114 - Election options
Art. 115 - Change of the tax rates
Art. 115 - a1Transitional provision to the Amendment of 30 September 2016
Art. 116 - 1 This Act is subject to an optional referendum.1
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